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Retained

  • Statutory Tax Rate 30
  • Surtax Based on Taxable Income 0
  • Surtax Based on Statutory Tax 0
  • Surtax Deductible from Taxable Income 0
  • Statutory Tax Deductable 0
  • Effective Tax Rate 30

Statutory Tax Rate

The standard rate of corporate income tax is 30%. An increased rate of 35% applies for oil and mining companies, and a reduced rate of 25% for companies holding intellectual property rights, qualified real estate companies developing urban land and low-rent housing, qualifying tourism companies, and public institutions. From 15 March 2017, a special solidarity contribution (CSS) is introduced at a rate of 1% on turnover of all companies deriving taxable income, excluding VAT, in excess of XAF 30 million. Originally non-deductible, the Gabon government has agreed to make the CSS deductible for corporate tax purposes.